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1972 (7) TMI 85 - HC - VAT and Sales TaxExtract: .......n the department. In our opinion, the Sales Tax Officer had no reason to believe that the whole or any part of the turnover of the dealer for the assessment year in question had escaped assessment. The notices issued by him are without jurisdiction. The petition succeeds and is allowed with costs. The impugned notices are quashed. Petition allowed.
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